Air Asia (India) Private Limited Vs Commissioner of Customs (Appeals) (CESTAT Bangalore)
Matter relates to refund of duty paid consequent to re-classification of the aircraft parts imported. Commissioner’s (Appeals) rejected the appeals by holding that appellant did not deposit 7.5% of the duty or penalty disputed as per section 129 E of the customs act.
It was argued on behalf of the appellant that the entire amount of duty was paid under protest during the course of assessment of the respective Bills of Entry. A worksheet indicating the date of payment of duty along with details of the challan, were filed. Hence, there is no need for payment of 7.5% of duty as pre-deposit. This factual position was not disputed be the department.
CESTAT concluded that the appellant has paid the entire duty under protest during the course of assessment of Bills of Entry. From the records of earlier period, it is found that Commissioner (Appeals) has decided this issue of merits. Matter is remanded to the commissioners (Appeal) for fresh consideration.
FULL TEXT OF THE CESTAT BANGALORE ORDER
Heard both sides and perused the records.
2. These appeals are filed against Order-in-Appeal 1655 to 1711/2022 dated 24.08.2022 passed by the Commissioner of Customs (Appeals), Bangalore.
